Section 45-28-241.25 – Tag Number or Bill of Sale Required for Assessment; Vehicles From Outside Alabama.
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from outside Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor shall be furnished a bona fide bill of sale from […]
Section 45-28-241.26 – Renewal by Mail.
Section 45-28-241.26 Renewal by mail. The tax assessor may, at his or her discretion, mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in postcard form and with sufficient […]
Section 45-28-241.27 – Salaries of Tax Assessor and Judge of Probate.
Section 45-28-241.27 Salaries of tax assessor and judge of probate. As a consequence of the added duties the salary of the tax assessor shall be increased by five thousand dollars ($5,000), which is in addition to his or her regular salary, or other compensation mandated by state law and shall be paid in accordance with […]
Section 45-28-241.28 – Procedure for Sale and Redemption of Lands.
Section 45-28-241.28 Procedure for sale and redemption of lands. The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by […]
Section 45-28-241.20 – Creation; Equipment; Personnel; Compensation.
Section 45-28-241.20 Creation; equipment; personnel; compensation. There is hereby created within the Tax Assessor’s office of Etowah County a license division which shall issue all motor vehicles licenses, and titles, issued through the tax assessor’s office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except […]
Section 45-28-241.21 – Issuance of Licenses and Titles; Commissions and Fees.
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the probate judge or the tax collector. The Probate Judge and Tax Collector of Etowah County are hereby […]
Section 45-28-241.22 – Records.
Section 45-28-241.22 Records. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses and titles received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to […]
Section 45-28-241.23 – Fees; Refunds.
Section 45-28-241.23 Fees; refunds. Except as herein provided, the tax assessor shall be entitled to charge and collect the same fees that are provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge […]
Section 45-28-241.24 – Payment of Taxes Required for Issuance of License; Certificate of Assessment.
Section 45-28-241.24 Payment of taxes required for issuance of license; certificate of assessment. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall […]